Independent Standard-Setting Boards

The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.

The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.

The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.

Yeong Kyun Ahn

Country: Korea, Republic of

Yeong Kyun Ahn joined the International Accounting Education Standards Board in 2015. He was nominated by the Korean Institute of Certified Public Accountants (KICPA).

He became Vice President for Research and Education of KICPA. He has collective responsibilities for establishment, and implementation of auditing, ethical, and educational standards along with the design, development technical review and operation of IPD and CPD.

His responsibility encompasses the research on auditing and assurance, leading KICPA’s international relations initiatives. Ha has been a member of the Korean Accounting Standards Board since 2012. He previously served as Executive Director for International Affairs at KICPA.

Additionally, Mr. Ahn had three decades of practice experience as an assurance partner at Samil PricewaterhouseCoopers. During his career, he led PwC’s efforts to set objectives and priorities for the multi-level continuous professional training, having been engaged in design, development, technical review and instruction of audit training programs.

Mr. Ahn holds a Ph.D. in Business Administration, Financial Accounting, and Auditing from Kookmin University (Korea, 2002) and master’s and bachelor’s degrees in business administration from Seoul National University (Korea, 1993 and 1982, respectively). He first qualified as a CPA in 1983.

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